Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Definition of Alternative Investment Fund clarifies regulatory and tax interplay for classification and compliance requirements. Regulation 2(1)(aa) of the SEBI AIF Regulations, 2012 defines Alternative Investment Fund and related terms, providing the operative criteria for regulatory coverage, fund classification, and attendant compliance obligations, and shaping the interaction between SEBI regulation and the Income-tax Act for entities subject to both regulatory and tax consequences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of Alternative Investment Fund clarifies regulatory and tax interplay for classification and compliance requirements.
Regulation 2(1)(aa) of the SEBI AIF Regulations, 2012 defines Alternative Investment Fund and related terms, providing the operative criteria for regulatory coverage, fund classification, and attendant compliance obligations, and shaping the interaction between SEBI regulation and the Income-tax Act for entities subject to both regulatory and tax consequences.
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